{
  "url": "https://openlegislation.uk/local-government-pension-scheme-scotland-regulations-1998/regulation-49",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-scotland-regulations-1998/regulation-49.json",
  "legislation": "uksi/1998/366",
  "legislation_title": "The Local Government Pension Scheme (Scotland) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-scotland-regulations-1998",
  "path": "regulation/49",
  "kind": "regulation",
  "number": "49",
  "heading": "Commutation: exceptional ill-health",
  "text": "(1) If, when a retirement pension first becomes payable to a member, the appropriate administering authority are satisfied that his life expectancy is less than one year, they may pay him a lump sum equal to five times the amount by which the annual rate of the retirement pension exceeds his guaranteed minimum.\n(2) Such a payment discharges the authority’s liability for that pension (except the guaranteed minimum) and for any lump sum death grant calculated by reference to that pension under the Scheme.\n(3) The authority must deduct from any such payment any tax to which they may become chargeable under section 599 of the Taxes Act.",
  "extent": "E+W+S",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 49 in force at 1.4.1998, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "ssi/2006/468",
      "affecting_title": "The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2006"
    },
    {
      "type": "applied",
      "affecting": "uksi/1998/364",
      "affecting_title": "The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/1998/366",
      "affecting_title": "The Local Government Pension Scheme (Scotland) Regulations 1998"
    },
    {
      "type": "am",
      "affecting": "ssi/2007/514",
      "affecting_title": "The Local Government Pension Scheme (Scotland) Amendment Regulations 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/366/regulation/49",
    "retrieved_at": "2026-10-29T11:37:18.437535+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}